|
The relationship between the mathematical model of performance-based budgeting with the success of performance auditing (with a combined approach of Chebyshev and lexicographic goal programming)
|
Farhad Kheirollahi   , Ali asghar Taherabadi * , Ata Ollah Mohammadi molgharni |
| SANANDAJ azad |
|
|
Abstract: (143 Views) |
Budgeting Based on Performance is the allocation of budget to the results, which if done correctly will improve the Performance Audit of supervisory bodies such as the Supreme Audit Court. The purpose of the present study is to design a mathematical model of budgeting based on performance in order to use it in the companies under the Ministry of Energy, so that its effect on the success of the performance audit can be investigated. The current research is developmental and correlational. The research method used for this research is operational and regression research. In the first stage, the LINGO software was used to solve the mathematical model and to rank the ideals from the lexicographic (prioritized) ideal programming based on the available data, and in the second stage, to analyze the effect of the model on the success of the performance audit from the regression analysis of opinions. 100 experts were used in SPSS software. The results of the mathematical model showed a significant improvement in the level of achievement of goals and objective functions and a significant saving in the costs of the companies under the Ministry of Energy, and its effect on the success of the performance audit was also significant. Also, simultaneous use of budgeting system based on performance and performance audit can improve the performance of the companies under the Ministry of Energy.
|
|
| Keywords: performance-based budgeting, Chebyshev's ideal planning, lexicographic technique, performance audit |
|
|
Full-Text [PDF 1052 kb]
(66 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2024/02/3 | Accepted: 2024/08/14 | Published: 2024/11/30
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
